Une loi suffit-elle ? Le mouvement des comptables roumains dans les années 1920

Dragos Zelinschi ()
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Dragos Zelinschi: LEMNA - Laboratoire d'économie et de management de Nantes Atlantique - IEMN-IAE Nantes - Institut d'Économie et de Management de Nantes - Institut d'Administration des Entreprises - Nantes - UN - Université de Nantes

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Abstract: In Romania, the professionalization of accountancy, carried out by an elite formed by the schools of commerce alumni, leads to the adoption of one of the most favorable accounting laws in Europe in 1921. Thereafter, in the 1920s, in spite of a legally enforced monopoly, the elite of the professionals, organized as the Body of accountants, must continue its movement, because it is confronted with many difficulties: integration of certain categories of experts, definition of the field of expertise, competition with non-members etc. Its strategy evolves, especially due to the status change of accountancy, which becomes a genuine organized and recognized profession.

Keywords: professionnalisation; clôture sociale; Roumanie; professionalization; social closure; Romania (search for similar items in EconPapers)
Date: 2012-05-21
New Economics Papers: this item is included in nep-his
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Published in Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom

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